District Court, E.D. Missouri November 7, 1968, No. 67C 442(3) (Yalem v. United States)

MEMORANDUM OPINION AND ORDER

REGAN, District Judge.

In this action plaintiff seeks to recover federal gift taxes allegedly erroneously and illegally assessed and collected for the calendar year 1966. The Government has filed a counterclaim. We have jurisdiction under Section 1346(a) (1), Title 28 U.S.C., and the Internal Revenue Code of 1954.